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2013 (11) TMI 888 - AT - CustomsRefund of ACD / SAD - Notification No. 102/2007-Cus dated 14.9.2007 - Goods imported by the appellants were subsequently sold by them by raising the invoice - The said invoice also bear endorsement as - ‘we do hereby certify that we have not given the credit of Additional Customs duty in this invoice’ - Orginal adjudicating authoruty sactioned Refund claim - Commissioner set aside order of refund - Held that:- condition only requires that the importer while issuing the invoice for sale of the goods, specifically indicate in the invoice that no credit of the additional duty of customs levied under sub section (5) of Section 3 of Customs Tariff Act, 1975 shall be admissible. Admittedly, the appellants in their sales invoices has endorsed the same laying down that - ‘we do hereby certify that we have not given the credit of Additional duty of Customs in this invoice’. The reason of the appellate authority that such endorsement is not as per the language of condition 2(b) of the notification cannot be appreciated as it only requires the importer to specifically indicate in the invoice that no credit of Additional duty of Customs is admissible to the buyers of the goods. First of all, the same cannot be considered to be a language required to be picked up by the importer for the purpose of endorsing the invoice. The purpose of said condition is that a clear endorsement should be made on the invoice to indicate that no credit of Additional customs duty paid is available to the buyer as credit. Admittedly, such endorsement stand made by them. The wordings of the language used will not make the difference as long as the intent and purpose of making endorsement is satisfied - Following decision of assessee's own case in [2009 (10) TMI 823 - CESTAT NEW DELHI] - Decided in favour of assessee.
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